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UNITED STATES v. GENERAL ELECTRIC COMPANY

No. 5383.

441 F.2d 1186 (1971)

The UNITED STATES, Appellant, v. GENERAL ELECTRIC COMPANY, Appellee.

United States Court of Customs and Patent Appeals.

May 13, 1971.

Attorney(s) appearing for the Case

William D. Ruckelshaus, Asst. Atty. Gen., Andrew P. Vance, Chief, Customs Section, Joseph I. Liebman, New York City, for the United States.

Barnes, Richardson & Colburn, New York City, attorneys of record, for appellee; E. Thomas Honey and Peter J. Fitch, New York City, of counsel.

Before RICH, ALMOND, BALDWIN, and LANE, Judges, and JONES, Judge, United States Court of Claims, sitting by designation.

ALMOND, Judge.

The United States, defendant below, appeals from the decision and judgment of the United States Customs Court, Second Division,1 which held that the imported earphones and jacks were improperly classified by the District Director of Customs at the port of Buffalo, New York. The earphones were classified under item 684.70 of the Tariff Schedules of the United States (TSUS) as headphones, and were assessed with duty at 15...

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